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EU VAT – quick fixes: new EU sales listing and new rules for proof of intra-Community supplies
Tuesday, 07 January 2020
At the end of 2019, the Belgian authorities published some necessary implementing measures for the introduction of the so-called ‘quick fixes’ (see previous newsflashes, click here and here). These new…
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How high is the tax pressure in the cockpit?
Friday, 15 November 2019
Tax affairs International tax law has specific rules for airline staff. Contrary to what the title of this article may suggest, these special provisions not only apply to pilots and…
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Belgians working in Luxembourg - 24-days tolerance may go up to 48 days
Tuesday, 12 November 2019
If a Belgian individual is working in Luxembourg, the question arises which of the two countries may tax the Luxembourgish wages. The question is not without significance in light of…
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Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019
Monday, 21 October 2019
On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.
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Signature of an amendment to the new treaty between France and Luxembourg
Monday, 21 October 2019
As announced in our previous article, on 2 July 2019, the Luxembourg parliament approved the new double tax treaty signed between France and Luxembourg (the “New Treaty”). The New Treaty…
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New circular letter regarding article 19bis ITC and possibilities to claim refund of withholding tax
Friday, 27 September 2019
The Belgian tax administration issued a new circular letter on article 19bis ITC (circular letter of 25.09.2019).
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Deadline UBO registration: 30 September 2019. Sanctions as from 2020.
Thursday, 26 September 2019
The law of 18 September 2017 lays down the rules regarding the framing of the UBO register. By Royal Decree of 30 July 2018, the initial deadline to submit to…
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Newsflash: ECJ State Aid on Starbucks & Fiat
Wednesday, 25 September 2019
The EU General Court Tuesday ruled in favor of Starbucks and in disadvantage of Fiat on the European’s Commission claim that both companies received illegal state aid from the Dutch, respectively…
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Deadline for the registration with the Luxembourg UBO register postponed to 30 November 2019
Thursday, 29 August 2019
The Law of 13 January 2019, which implements the register of ultimate beneficial owners in Luxembourg, grants the entities concerned, following its entry into force, a 6-month delay for complying…
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New tax treaty between France and Luxembourg ratified by Luxembourg parliament
Thursday, 11 July 2019
On 2 July 2019 the Luxembourg parliament approved the new double tax treaty as signed between France and Luxembourg on 20 March 2018 (the “New Treaty”). This New Treaty shall…
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Circular 793 issued by the Luxembourg VAT authorities regarding new VAT rates applicable to electronic publications, essential hygienic items & plant protection products
Monday, 17 June 2019
At the time of the publication of the 2019 budget law on 29 April 2019, a Grand Ducal Regulation of 26 April 2019 was published. This Regulation amends the Appendix…
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Interest Limitation Rules in the EU
Tuesday, 11 June 2019
Ivo Vande Velde, counsel at Tiberghien, took part in the 'WTS Gobal ILR Study' on the implementation of the interest limitation rules in the various EU Member States. This ILR Study…
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VAT and intra-EU trade: companies should prepare for the 4 ‘quick fixes’ from 1 January 2020
Friday, 17 May 2019
VAT rules on intra-EU trade are currently subject to a major review on an EU level. This reform is deemed necessary to counter intra-EU fraud (see link). Although the outcome…
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VAT Update for the Digital Economy
Tuesday, 14 May 2019
Tax professionals of the VAT Committee of WTS (World Tax Services), including Tiberghien's Stijn Vastmans and Stein De Maeijer and T/A economics' Andy Neuteleers, share their views on VAT issues that online…
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Pricaf Privée legislation adapted
Friday, 26 April 2019
The law on various financial provisions has been successfully passed prior to the dissolution of parliament. The new legislative text introduces several amendments throughout the Belgian financial legislation a.o. provisions of…
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Ceci n’est pas une cigarette. The concept of ‘cigars or cigarillos’ for excise purposes
Wednesday, 17 April 2019
In a recent judgment, the Court of Justice ruled that rolls of tobacco part of whose outer wrapper of natural tobacco is covered, at the filter, by an additional paper…
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The MLI ratification process formally completed - What happens next for Luxembourg?
Wednesday, 10 April 2019
On 14 February 2019, the law ratifying the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (“Multilateral Instrument” or “MLI”) was adopted by Luxembourg Parliament. On…
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Luxembourg VAT updates
Monday, 08 April 2019
Brexit Newsletter from AED The Registration Duties, Estates and VAT Authority (AED) has issued a Newsletter informing all taxpayers of VAT related consequences of a British exit from the European…
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“Two beers or not two beers, that’s the question” - The definition of “beer” and its taxable basis for excise duties
Friday, 29 March 2019
Two recent judgments of the Court of Justice of the European Union are of particular importance for the European beer sector. These judgments do not only result in certain beers…
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Welcoming changes to interest limitation rules for Luxembourg tax unities
Wednesday, 13 March 2019
On 4 March 2019, the Luxembourg government presented its draft 2019 budget law to its parliament. This draft budget law includes some measures which the government had already announced when…
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